Who Qualifies
- You're a Wisconsin resident, you own the home, and it's your primary residence on January 1 of the tax year. A short absence, like a hospital stay, doesn't change that.(Wisconsin DOR)
- One primary residence per owner. Rentals, business property, vacant land, garages and other property you don't live in don't qualify.
- A life estate or land contract counts if it's notarized within six months after January 1. A home held in a trust counts if it's the beneficiary's primary residence.
- Spouses can each claim one only if each owns and lives in a separate home.
- A new home qualifies only if it was finished and occupied on January 1.
Check Your Bill
Look for the Lottery & Gaming Credit line, just below Total and First Dollar Credit. A dollar amount there means you have it.(Wisconsin DOR) Outside Madison you can also check your parcel on AccessDane. The credit stays with the property until it's removed.(County Treasurer) Not sure where each line is? See your tax bill, line by line.
How to Apply
- Online (the state's preferred way): the Lottery and Gaming Credit application portal directs you to the right form. Applications go to the county treasurer, or to the city treasurer in a city that collects its own taxes, like Madison.(Wisconsin DOR)(Wisconsin DOR)
- On paper: Form LC-100, mailed or emailed to the Dane County Treasurer.
- In Madison: return the application to City Treasury from December through July, and to the County Treasurer the rest of the year.(City of Madison)
The state forwards completed applications to Dane County monthly. After applying, check that the credit is on your next December bill.(County Treasurer)
If It's Missing From This Year's Bill
- By January 31: apply to your municipal treasurer (city, village or town). The treasurer credits the bill, or refunds you if it's already paid.(Wisconsin DOR)
- By October 1: file a late claim with the state. In Dane County, apply online and upload a copy of your tax bill or the e-bill from AccessDane. A late claim also adds the credit to future bills.(County Treasurer)
- Only the previous year's missing credit can be claimed. Older years are lost.(Wisconsin DOR)
How Much It's Worth
Each November the state sets a maximum credit value from lottery, pari-mutuel and bingo revenue. Your credit is that value times your school district's tax rate, so it's the same for every qualifying home in a district.(Wisconsin DOR) For 2025 bills the value was $27,000.(Wisconsin DOR) The County puts the 2025 credit at $188 to $287.(County Treasurer)
Our estimates for Madison and nearby towns, from each district's 2025 school rate and the town's assessment ratio:
| Municipality | School districts | Estimated 2025 credit |
|---|---|---|
| Village of Cottage Grove | Monona Grove | $274 |
| Village of DeForest | DeForest | $243 |
| City of Fitchburg | Oregon, Madison Metropolitan, Verona | $243–$291 |
| City of Madison | Madison Metropolitan, Middleton-Cross Plains, Sun Prairie, Waunakee, Verona, McFarland, DeForest, Monona Grove | $232–$288 |
| Village of Maple Bluff | Madison Metropolitan | $274 |
| Village of McFarland | McFarland | $240 |
| City of Middleton | Waunakee, Middleton-Cross Plains | $232–$234 |
| City of Monona | Monona Grove | $274 |
| Village of Mount Horeb | Mount Horeb | $230 |
| Village of Oregon | Oregon | $251 |
| Village of Shorewood Hills | Madison Metropolitan | $274 |
| City of Stoughton | Stoughton | $215 |
| City of Sun Prairie | Sun Prairie | $276 |
| City of Verona | Verona | $288 |
| Village of Waunakee | Waunakee | $232 |
Estimates: $27,000 x assessment ratio x school tax rate, from the County Treasurer's 2025 mill rate table and the City of Madison tax roll. Actual credits can differ by a few dollars. The full method is on our rate study.
It comes off your first installment. The automatic first dollar credit, by contrast, is spread across installments.(Wisconsin DOR)
Buying, Selling or Renting Out
- Buying after January 1: you can apply only if the previous owner lived there as their primary residence on January 1. The credit is sold with the house and should be counted when taxes are prorated at closing.(Wisconsin DOR)
- Moving out or renting it out: once the home no longer qualifies, file Form LC-400 (or use the portal) with the county treasurer within 30 days.
- Owning two homes in the purchase year: if both qualified on January 1, both can keep the credit for that year only.
Other Help With Property Tax
- The homestead credit is a separate state income tax credit for lower-income households, claimed on Schedule H.(Wisconsin DOR)
- Questions about the lottery credit: lgs@wisconsin.gov or the Dane County Treasurer.
Questions
Who qualifies for the lottery and gaming credit?
A Wisconsin resident who owns a home and uses it as their primary residence on January 1 of the tax year. Rentals, business property, vacant land, garages and second homes don't qualify.
How much is the lottery credit in Dane County?
For 2025 bills the County Treasurer puts it at $188 to $287, depending on your school district.
Do I have to apply every year?
No. Once it's on your property it stays until you or the state remove it. A new owner who moves in should apply, because the credit belongs to the property, not to you.
The credit isn't on my bill. What now?
Apply to your municipal treasurer by January 31 after the bill arrives. Miss that and you can file a late claim with the state by October 1, but only for the previous year's bill.
I bought my house this year. Can I get it?
Only if the previous owner lived there as their primary residence on January 1. The credit is sold with the house, so it should be counted when taxes are prorated at closing.